offices or branches of business operators in accordance with the Regulatory Guillotine to increase flexibility and streamline processes and operating burdens on the business sector. Essentially, the
shares of Sam's Sports Retail Company Limited ("SAMS") and make unreasonable and fictitious order of shoes from SAMS. (3) transferred money through the requests of capital increase, a
of Sam's Sports Retail Company Limited ("SAMS") and make unreasonable and fictitious order of shoes from SAMS. (3) transferred money through the requests of capital increase, a
capital increase, a License Agreement and a Subcontract Agreement with Digital Dream Company Limited, which were unintentional transactions. However, the transactions were made to transfer benefits to Mr